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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS160000 · Vaping Products Duty and Vaping Duty Stamps: Scanning events

  • VPDS161100 · Background
  • VPDS161200 · Aggregated duty stamps
  • VPDS161300 · Transitional duty stamps
  • VPDS161400 · Digital duty stamps
  • VPDS161500 · Duty stamps affixed in the UK
  • VPDS161600 · Duty stamps affixed outside the UK
  • VPDS161700 · Exports from the UK
  • VPDS161800 · Stamps are damaged after receipt
  • VPDS161900 · Stamps are damaged before receipt/in transit
  • VPDS162000 · Stamps are suspected of being involved in fraudulent activity
  • VPDS162100 · Stamped CVP is returned to the manufacturer
  • VPDS162200 · Goods are seized as liable to forfeiture by HMRC
  • VPDS162300 · Spoilt products
  • VPDS162400 · Exceptions to scanning
  1. Vaping Products Duty and Vaping Duty Stamps: Scanning events
  2. Vaping Products Duty and Vaping Duty Stamps: Scanning events: Digital duty stamps

VPDS161400 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Digital duty stamps

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

A digital duty stamp is one which has digital features that allow it to be scanned.

With effect from 01 October 2026, all digital duty stamps must be scanned if a scanning event occurs.

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